| Can Capital Losses be carried over to the future years?
In general, you can only carry over the losses into the following year provided these losses, that are in excess of $3,000, cannot be absorbed by capital gains in the year of the loss.
Any capital losses up to the extent of $3,000 can be deducted in the year sustained, and need not be absorbed by capital gains. Thus, if you have capital losses of less than $3,000 they must be deducted in the year of the loss from your adjusted gross income. They cannot be carried over to the following year if you have an AGI in excess of $3,000.
If you have Net Capital Losses (Capital Losses exceed Capital Gains) in excess of $3,000, the excess of the losses of course can be carried over to the following year and these would be combined with any losses sustained in the following year.
I hope that this provides clarification to your answer. | 
